Commission Delegated Regulation (EU) No 1268/2012
of 29 October 2012
on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (revoked)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART ONE

COMMON PROVISIONS
TITLE I

SUBJECT MATTER

Subject matter
Article 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II

BUDGETARY PRINCIPLES
CHAPTER 1

Principles of unity and budgetary accuracy

Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation)
Article 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2

Principle of annuality

Appropriations for the financial year(Article 11(3) of the Financial Regulation)
Article 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation)
Article 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3

Principle of unit of account

Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation)
Article 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation)
Article 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4

Principle of universality

Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)
Article 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)
Article 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)
Article 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)
Article 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)
Article 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)
Article 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5

Principle of specification

Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)
Article 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)
Article 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Administrative expenditure(Article 26 of the Financial Regulation)
Article 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)
Article 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)
Article 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 6

Principle of sound financial management

Evaluation(Article 30 of the Financial Regulation)
Article 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial statement(Article 31 of the Financial Regulation)
Article 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 7

Principle of transparency

Provisional publication of the budget(Article 34 of the Financial Regulation)
Article 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)
Article 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)
Article 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III

ESTABLISHMENT AND STRUCTURE OF THE BUDGET

Financial programming(Article 38 of the Financial Regulation)
Article 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Draft amending budgets(Article 41(1) of the Financial Regulation)
Article 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Budget nomenclature(Article 44 of the Financial Regulation)
Article 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)
Article 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)
Article 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)
Article 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV

IMPLEMENTATION OF THE BUDGET
CHAPTER 1

General provisions

Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)
Article 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)
Article 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)
Article 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)
Article 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2

Methods of implementation
Section 1

General provisions

Management mode(Article 58 of the Financial Regulation)
Article 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Direct Management

Direct management(Article 58 (1)(a) of the Financial Regulation)
Article 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)
Article 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Compliance with the procurement rules(Article 63 of the Financial Regulation)
Article 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Shared management with Member States

Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation)
Article 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Indirect management

Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)
Article 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)
Article 39

Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)
Article 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Management declaration and compliance statement(Article 60(5) of the Financial Regulation)
Article 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedures for the examination and acceptance of the accounts and exclusion from Union financing of expenditure made in breach of applicable rules under indirect management(Article 60(6)(b) and (c) of the Financial Regulation)
Article 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation)
Article 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Designation of public law bodies or bodies governed by private law with a public-service mission(Article 58(1)(c)(v) and (vi) of the Financial Regulation)
Article 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3

Financial actors
Section 1

Rights and obligations of the financial actors

Rights and obligations of the financial actors(Article 64 of the Financial Regulation)
Article 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Authorising officer

Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation)
Article 46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Internal provisions governing delegations(Article 65 of the Financial Regulation)
Article 47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation)
Article 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation)
Article 49

Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation)
Article 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation)
Article 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)
Article 52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Report on negotiated procedures(Article 66 of the Financial Regulation)
Article 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Accounting officer

Appointment of the accounting officer(Article 68 of the Financial Regulation)
Article 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Termination of duties of the accounting officer(Article 68 of the Financial Regulation)
Article 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Validation of accounting and inventory systems(Article 68 of the Financial Regulation)
Article 56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treasury management(Article 68 of the Financial Regulation)
Article 57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Management of bank accounts(Article 68 of the Financial Regulation)
Article 58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signatures on accounts(Article 68 of the Financial Regulation)
Article 59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Management of account balances(Article 68 of the Financial Regulation)
Article 60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers and conversion operations(Article 68 of the Financial Regulation)
Article 61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Methods of payment(Article 68 of the Financial Regulation)
Article 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Legal entities files(Article 68 of the Financial Regulation)
Article 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation)
Article 64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons empowered to administer accounts(Article 69 of the Financial Regulation)
Article 65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Imprest administrator

Conditions of use of imprest accounts(Article 70 of the Financial Regulation)
Article 66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conditions governing creation and payment(Article 70 of the Financial Regulation)
Article 67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Choice of imprest administrators(Article 70 of the Financial Regulation)
Article 68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Endowment of imprest accounts(Article 70 of the Financial Regulation)
Article 69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Checks by authorising officers and accounting officers(Article 70 of the Financial Regulation)
Article 70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procurement procedure(Article 70 of the Financial Regulation)
Article 71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Creation of imprest accounts(Article 70 of the Financial Regulation)
Article 72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)
Article 73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4

Liability of the financial actors
Section 1

General rules

Bodies responsible in matters of fraud(Articles 66(8) and 72(2) of the Financial Regulation)
Article 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Rules applicable to authorising officers by delegation and subdelegation

Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)
Article 75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)
Article 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Confirmation of instructions(Article 73(3) of the Financial Regulation)
Article 77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5

Revenue operations
Section 1

Own resources

Rules applying to own resources(Article 76 of the Financial Regulation)
Article 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Estimate of amounts receivable

Estimate of amounts receivable(Article 77 of the Financial Regulation)
Article 79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Establishment of amounts receivable

Procedure(Article 78 of the Financial Regulation)
Article 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Establishment of amounts receivable(Article 78 of the Financial Regulation)
Article 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation)
Article 82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Default interest(Article 78 of the Financial Regulation)
Article 83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Authorisation of recovery

Establishment of the recovery order(Article 79 of the Financial Regulation)
Article 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enforceable decision for the benefit of other institutions(Article 79(2) of the Financial Regulation)
Article 85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5

Recovery

Collection formalities(Article 80 of the Financial Regulation)
Article 86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery by offsetting(Article 80 of the Financial Regulation)
Article 87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)
Article 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional time for payment(Article 80 of the Financial Regulation)
Article 89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation)
Article 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation)
Article 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cancellation of an established amount receivable(Article 80 of the Financial Regulation)
Article 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rules for limitation periods(Article 81 of the Financial Regulation)
Article 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 6

Expenditure operations

Financing decision(Article 84 of the Financial Regulation)
Article 94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 1

Commitment of expenditure

Global and provisional commitments(Article 85 of the Financial Regulation)
Article 95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adoption of a global commitment(Article 85 of the Financial Regulation)
Article 96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Single signature(Article 85 of the Financial Regulation)
Article 97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation)
Article 98. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Registration of individual legal commitments(Article 86 of the Financial Regulation)
Article 99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Validation of expenditure

Validation and ‘passing for payment’(Article 88 of the Financial Regulation)
Article 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certified correct for pre-financing payments(Article 88 of the Financial Regulation)
Article 101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation)
Article 102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation)
Article 103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Passing for payment of staff expenditure(Article 88 of the Financial Regulation)
Article 104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Material form of ‘passed for payment’(Article 88 of the Financial Regulation)
Article 105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Material form of ‘certified correct’(Article 88 of the Financial Regulation)
Article 106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Authorisation of payments

Checks on payments by the authorising officer(Article 89 of the Financial Regulation)
Article 107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mandatory details on payment orders and transmission to the accounting officer(Article 89 of the Financial Regulation)
Article 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Payment of expenditure

Types of payment(Article 90 of the Financial Regulation)
Article 109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supporting documents(Article 90 of the Financial Regulation)
Article 110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5

Time limits for expenditure operations

Payment time limits and default interest(Article 92 of the Financial Regulation)
Article 111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 7

IT systems

Description of IT systems(Article 93 of the Financial Regulation)
Article 112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Periodical save(Article 93 of the Financial Regulation)
Article 113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 8

Internal auditor

Appointment of the internal auditor(Article 98 of the Financial Regulation)
Article 114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Resources for the internal auditor(Article 99 of the Financial Regulation)
Article 115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Work programme(Article 99 of the Financial Regulation)
Article 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reports of the internal auditor(Article 99 of the Financial Regulation)
Article 117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Independence(Article 100 of the Financial Regulation)
Article 118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liability of the internal auditor(Article 100 of the Financial Regulation)
Article 119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation)
Article 120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V

PUBLIC PROCUREMENT AND CONCESSIONS
CHAPTER 1

General provisions
Section 1

Scope and award principles

Scope and definitions(Article 101(2) of the Financial Regulation)
Article 121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Framework contracts and specific contracts(Article 101(2) of the Financial Regulation)
Article 122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Publicity

Advertising of procedures equal to or greater than the thresholds under Article 118(1) of the Financial Regulation or for contracts falling within the scope of Directive 2014/24/EU(Article 103(1) of the Financial Regulation)
Article 123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advertising of procedures falling below the thresholds under Article 118(1) of the Financial Regulation or falling outside the scope of Directive 2014/24/EU(Article 103(2) of the Financial Regulation)
Article 124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of notices(Article 103(1) of the Financial Regulation)
Article 125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other forms of advertising(Article 103(2) of the Financial Regulation)
Article 126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Procurement procedures

Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)
Article 128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Innovation partnership(Article 104(1) of the Financial Regulation)
Article 129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Design contests(Article 104(1) of the Financial Regulation)
Article 130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dynamic purchasing system(Article 104(6) of the Financial Regulation)
Article 131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Competitive dialogue(Article 104(1) of the Financial Regulation)
Article 132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interinstitutional procedures(Article 104a(1) of the Financial Regulation)
Article 133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation)
Article 134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation)
Article 135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation)
Article 136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Middle-value contracts(Article 104(1) of the Financial Regulation)
Article 136a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Low-value contracts(Article 104(1) of the Financial Regulation)
Article 137. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preliminary market consultation(Article 105(1) of the Financial Regulation)
Article 137a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procurement documents(Article 105(2) of the Financial Regulation)
Article 138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Technical specifications(Article 105(2) of the Financial Regulation)
Article 139. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation)
Article 141. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)
Article 142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation)
Article 143. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Panel(Article 108(6) of the Financial Regulation)
Article 144. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Selection criteria(Article 110(2) of the Financial Regulation)
Article 146. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Economic and financial capacity(Article 110(2) of the Financial Regulation)
Article 147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Technical and professional capacity(Article 110(2) of the Financial Regulation)
Article 148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Award criteria(Article 110(3) of the Financial Regulation)
Article 149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of electronic auctions(Article 110(5) of the Financial Regulation)
Article 150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Abnormally low tenders(Article 110(5) of the Financial Regulation)
Article 151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)
Article 152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation)
Article 153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits in urgent cases(Article 111(1) of the Financial Regulation)
Article 154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)
Article 155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Electronic catalogues(Article 111(7) of the Financial Regulation)
Article 155a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tender guarantees(Article 111(3) of the Financial Regulation)
Article 156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)
Article 157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)
Article 158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)
Article 159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)
Article 160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)
Article 161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Performance of the contract, guarantees and corrective actions

Guarantees(Article 115 of the Financial Regulation)
Article 163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantee for pre-financing(Article 115 of the Financial Regulation)
Article 164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Performance guarantee(Article 115 of the Financial Regulation)
Article 165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Retention money guarantee(Article 115 of the Financial Regulation)
Article 165a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)
Article 166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2

Provisions applicable to contracts awarded by the Union institutions on their own account

Central purchasing body(Article 117 of the Financial Regulation)
Article 166a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)
Article 167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Lots(Article 118(4) of the Financial Regulation)
Article 168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)
Article 169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)
Article 171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evidence of access to procurement(Article 119 of the Financial Regulation)
Article 172. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI

GRANTS
CHAPTER 1

Scope and form of grants

Subscriptions(Article 121 of the Financial Regulation)
Article 173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Agreement and decision for grants(Article 121(1) of the Financial Regulation)
Article 174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditure on the members of the institutions(Article 121 of the Financial Regulation)
Article 175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Actions which may receive grants(Article 121 of the Financial Regulation)
Article 176. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)
Article 177. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Partnerships(Article 121 of the Financial Regulation)
Article 178. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Electronic exchange systems(Article 121(1) of the Financial Regulation)
Article 179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Content of grant agreements and decisions(Article 122 of the Financial Regulation)
Article 180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Forms of grants(Article 123 of the Financial Regulation)
Article 181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)
Article 182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2

Principles

Co-financing principle(Article 125(3) of the Financial Regulation)
Article 183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

No-profit principle(Article 125(5) of the Financial Regulation)
Article 184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Low value grants(Article 125(4) of the Financial Regulation)
Article 185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Technical assistance(Articles 101 and 125 of the Financial Regulation)
Article 186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligible costs(Article 126(3)(c) of the Financial Regulation)
Article 187. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Programming(Article 128 of the Financial Regulation)
Article 188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Content of calls for proposals(Article 128 of the Financial Regulation)
Article 189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions to calls for proposals(Article 128 of the Financial Regulation)
Article 190. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ex post publication(Article 128 of the Financial Regulation)
Article 191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for applicants(Article 128 of the Financial Regulation)
Article 192. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financing from separate budget lines(Article 129 of the Financial Regulation)
Article 193. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation)
Article 194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Submission of grant applications(Article 131 of the Financial Regulation)
Article 195. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3

Award procedure

Content of grant applications(Article 131 of the Financial Regulation)
Article 196. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evidence of non-exclusion(Article 131 of the Financial Regulation)
Article 197. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Applicants without legal personality(Article 131 of the Financial Regulation)
Article 198. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entities forming one applicant(Article 131 of the Financial Regulation)
Article 199. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial and administrative penalties(Article 131 of the Financial Regulation)
Article 200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligibility criteria(Article 131 of the Financial Regulation)
Article 201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Selection criteria(Article 132(1) of the Financial Regulation)
Article 202. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Award criteria(Article 132(2) of the Financial Regulation)
Article 203. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evaluation of applications and award(Article 133 of the Financial Regulation)
Article 204. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for applicants(Article 133 of the Financial Regulation)
Article 205. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4

Payment and control

Pre-financing guarantee(Article 134 of the Financial Regulation)
Article 206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supporting documents for payment requests(Article 135 of the Financial Regulation)
Article 207. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Suspension and reduction of grants(Article 135 of the Financial Regulation)
Article 208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5

Implementation

Implementation contracts(Article 137 of the Financial Regulation)
Article 209. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial support to third parties(Article 137 of the Financial Regulation)
Article 210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VII

PRIZES

Programming(Article 138(2) of the Financial Regulation)
Article 211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rules of contests(Article 138(2) of the Financial Regulation)
Article 212. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ex post publication(Article 138(2) of the Financial Regulation)
Article 213. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evaluation(Article 138(3) of the Financial Regulation)
Article 214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information and notification(Article 138(3) of the Financial Regulation)
Article 215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VIII

FINANCIAL INSTRUMENTS

Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)
Article 216. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)
Article 217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)
Article 218. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation)
Article 219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial instruments implemented directly(Article 139 of the Financial Regulation)
Article 220. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation)
Article 221. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conditions for the use of financial instruments(Article 140 of the Financial Regulation)
Article 222. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Leverage effect(Article 140 of the Financial Regulation)
Article 223. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)
Article 224. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Monitoring of financial instruments(Article 140 of the Financial Regulation)
Article 225. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)
Article 226. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IX

PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1

Presentation of the accounts

Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)
Article 227. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exception to the accounting principles(Article 144 of the Financial Regulation)
Article 228. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supporting documents(Article 144 of the Financial Regulation)
Article 229. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statement of financial performance(Article 145 of the Financial Regulation)
Article 230. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cash flow statement(Article 145 of the Financial Regulation)
Article 231. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notes to the financial statements(Article 145 of the Financial Regulation)
Article 232. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Budgetary outturn accounts(Article 146 of the Financial Regulation)
Article 233. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modalities of transmission of accounts(Article 148 of the Financial Regulation)
Article 234. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2

Accounting
Section 1

Organisation of the accounts

Organisation of the accounts(Article 151 of the Financial Regulation)
Article 235. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Computerised systems(Article 151 of the Financial Regulation)
Article 236. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2

Accounting ledgers

Accounting ledgers(Article 154 of the Financial Regulation)
Article 237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Trial balance(Article 154 of the Financial Regulation)
Article 238. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting reconciliations(Article 154 of the Financial Regulation)
Article 239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3

Registration

Entries in the accounts(Article 154 of the Financial Regulation)
Article 240. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting records(Article 154 of the Financial Regulation)
Article 241. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recording in the journal(Article 154 of the Financial Regulation)
Article 242. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Validation of entries(Article 154 of the Financial Regulation)
Article 243. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4

Reconciliation and verification

Reconciliation of accounts(Article 154 of the Financial Regulation)
Article 244. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5

Budget accounts

Content and keeping of budget accounts(Article 156 of the Financial Regulation)
Article 245. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3

Property inventories

Property inventories(Article 157 of the Financial Regulation)
Article 246. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Safeguarding property(Article 157 of the Financial Regulation)
Article 247. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entry of items in the inventory(Article 157 of the Financial Regulation)
Article 248. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Content of the inventory for each item(Article 157 of the Financial Regulation)
Article 249. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inventory checks of movable property(Article 157 of the Financial Regulation)
Article 250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Resale of tangible assets(Article 157 of the Financial Regulation)
Article 251. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure for sale of tangible assets(Article 157 of the Financial Regulation)
Article 252. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure for disposing of tangible assets(Article 157 of the Financial Regulation)
Article 253. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation)
Article 254. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART TWO

SPECIAL PROVISIONS
TITLE I

RESEARCH

Types of operations(Article 181 of the Financial Regulation)
Article 255. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional rules applicable to the JRC(Article 183 of the Financial Regulation)
Article 256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II

EXTERNAL ACTIONS
CHAPTER I

General provisions

Actions which may be financed(Article 184 of the Financial Regulation)
Article 257. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER II

Budget support and multi-donor trust funds

Use of budget support(Article 186 of the Financial Regulation)
Article 258. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Union trust funds for external actions(Article 187 of the Financial Regulation)
Article 259. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER III

Procurement

Renting of buildings(Article 190 of the Financial Regulation)
Article 260. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service contracts(Article 190 of the Financial Regulation)
Article 261. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 190 of the Financial Regulation)
Article 262. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evidence of access to procurement(Article 191 of the Financial Regulation)
Article 263. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advertising(Article 190 of the Financial Regulation)
Article 264. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Thresholds and procedures for awarding service contracts and service concession contracts(Article 190 of the Financial Regulation)
Article 265. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of the negotiated procedure for service, supply and works contracts(Article 190 of the Financial Regulation)
Article 266. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Thresholds and procedures for awarding supply contracts(Article 190 of the Financial Regulation)
Article 267. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Thresholds and procedures for awarding works contracts and concessions(Article 190 of the Financial Regulation)
Article 269. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tender specifications(Article 190 of the Financial Regulation)
Article 273. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantees(Article 190 of the Financial Regulation)
Article 274. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits for procedures(Article 190 of the Financial Regulation)
Article 275. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Evaluation committee(Article 190 of the Financial Regulation)
Article 276. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER IV

Grants

Financing in full(Article 192 of the Financial Regulation)
Article 277. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III

EUROPEAN OFFICES

The European offices and setting up of additional offices(Article 195 of the Financial Regulation)
Article 278. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegations by the institutions to interinstitutional European offices(Articles 195 and 199 of the Financial Regulation)
Article 279. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Specific rules for the Publications Office(Articles 195 and 199 of the Financial Regulation)
Article 280. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of certain tasks by the accounting officer(Article 196 of the Financial Regulation)
Article 281. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treasury — bank accounts(Article 196 of the Financial Regulation)
Article 282. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV

ADMINISTRATIVE APPROPRIATIONS

General provisions(Article 201 of the Financial Regulation)
Article 283. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rent guarantees(Article 201 of the Financial Regulation)
Article 284. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advances to staff and members of the institutions(Article 201 of the Financial Regulation)
Article 285. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Buildings(Article 203 of the Financial Regulation)
Article 286. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V

EXPERTS

Remunerated external experts(Article 204 of the Financial Regulation)
Article 287. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART THREE

FINAL AND TRANSITIONAL PROVISIONS

Transitional provisions
Article 288. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repeal
Article 289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entry into force
Article 290. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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ANNEX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulation revoked (31.12.2020) by The European Union Budget, and Economic and Monetary Policy (EU Exit) Regulations 2019 (S.I. 2019/484), regs. 1, 2(d); 2020 c. 1, Sch. 5 para. 1(1)